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V0207-20 ·31 January 2020 ·consulta-vinculante Medium impact
Tax

Outsourced catering services in third-party facilities may qualify for 10% VAT rate

A hotel entity has requested clarification on the VAT rate applicable to the outsourcing of catering services within its premises. The Directorate General for Taxes (DGT) indicates that, as these services are provided at the client's facilities rather than the provider's, they may be classified as catering services subject to the reduced rate of 10%.

In 6 key points

How it affects those involved

This ruling provides tax certainty for hospitality businesses outsourcing food services, potentially allowing for a lower VAT rate if specific catering criteria are met.

Lifecycle

2020-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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